(1.) ON 12.07.2000 the appeal was admitted by formulating the following substantial question of law:
(2.) THE Assessment Year in question is 1986 -87. It is not necessary to set out the facts and contentions in detail as the issue now stands concluded by order of this Court rendered on 16.08.2007, in Tax Appeal No. 98 of 1999, in the case of AC(IT) v. K. Khodidas Patel.
(3.) HENCE , for the reasons stated in the aforesaid order of this High Court in Tax Appeal No. 98 of 1999, this appeal is dismissed with no order as to costs.